黑龙江省老工业基地改造中会计工作问题研究

老工业基地改造是当前中国经济发展进程中的热点问题。振兴黑龙江省老工业基地是新世纪中国政府提出的重大国策之一。然而,振兴的关键在于黑龙江省的国企改革,而国企改革的重点又集中在会计问题上,并且要结合黑龙江省实情,施以振兴之计,从财政、税收、金融等各方面给黑龙江省以全力支持。所以要从黑龙江省老工业基地企业的会计基础工作开始,相应地加强各企业的内部、外部监督,并且要进行会计创新,这样,才能为黑龙江省老工业基地的改造开辟出一条捷径。

The Study on the Accounting Work in the Reconstruction of Heilongjiang Province's Old Industrial Bases

The reconstruction of the old industrial base in Heilongjiang Province is the focus of Chinese economic development nowadays.Promoting old industrial base of Heilongjiang Province is one of the important national policies,formulated by Chinese government.The crux of promoting is the reformation of the state-owned enterprise,and the importance of reforming the stateowned enterprise lies in accounting.In view of budgeting,revenue,finance etc.This paper analyses the fundamental accounting work in Heilongjiang Province old,and suggests the relevant planning to strengthen the internal and external supervision and conduct the accounting innovation.